Modern Lifestyle Furniture began June with merchandise inventory of 45 sofas that cost a total of $31,500. During the month, Modern purchased and sold merchandise on account as follows:







Prepare a perpetual inventory record, using the FIFO inventory costing method, and determine the company's cost of goods sold, ending merchandise inventory, and gross profit.








Gross Profit = Sales - Cost of Goods Sold

Gross Profit = $76,500 - $46,500 = $30,000

Sales = (30 × $1,150) + (35 × $1,200) = $76,500

Business

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Business